- HMRC changed VAT refund rules for non-UK businesses in UK VAT groups: each non-UK group member must now file its own refund claim for UK VAT incurred.
- HMRC will no longer accept a claim from the VAT group’s representative member unless that member itself incurred the VAT.
- Transitional relief: for VAT incurred in the 2025–26 prescribed year (1 July 2025 to 30 June 2026), claims may be filed by either the individual member or the representative member, by 31 December 2026.
- HMRC will review certain previously rejected claims dating from 1 January 2021 where rejection was solely because the representative member did not file, provided the VAT was not later claimed again.
- Requests for reconsideration must be sent to HMRC by 31 August 2027 and include specified claim and VAT group details.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
